Council Regulation (EC) No 1798/2003 (repealed)Show full title

Article 2 U.K.

For the purposes of this Regulation:

1.

‘competent authority of a Member State’, means:

• in Belgium:

  • Le ministre des finances

  • De Minister van financiën,

• [F1 in Bulgaria:

  Изпълнителният директор на Националната агенция за приходите,]

• [F2 in the Czech Republic:

  Ministerstvo financí,]

• in Denmark:

  Skatteministeren,

• in Germany:

  Bundesministerium der Finanzen,

• [F2 in Estonia:

  Maksuamet,]

• in Greece:

  Yπουργειο Oικονομίας και Οικονομικων,

• in Spain:

  El Secretario de Estado de Hacienda,

• in France:

  le ministre de l'économie, des finances et de l'industrie,

• in Ireland:

  The Revenue Commissioners,

• in Italy:

  il Capo del Dipartimento delle Politiche Fiscali,

• [F2 in Cyprus:

  Υπουργός Οικονομικών ή εξουσιοδοτημένος αντιπρόσωπος του,

• in Latvia:

  Valsts ieņēmumu dienests,

• in Lithuania:

  Valstybinė mokesčių inspekcija prie Finansų ministerijos,]

• in Luxembourg:

  L'Administration de l'Enregistrement et des Domaines,

• [F2 in Hungary:

  Adó- és Pénzügyi Ellenőrzési Hivatal Központi Kapcsolattartó Irodája,

• in Malta:

  Dipartiment tat-Taxxa fuq il-Valur Miżjud fil-Ministeru tal-Finanzi u Affarijiet Ekonomiċi,]

• in the Netherlands:

  De minister van Financiën,

• in Austria:

  Bundesminister für Finanzen,

• [F2 in Poland:

  Minister Finansów,]

• in Portugal:

  O Ministro das Finanças,

• [F1 in Romania:

  Agenția Națională de Administrare Fiscală,]

• [F2 in Slovenia:

  Ministrstvo za finance,

• in Slovakia:

  Ministerstvo financií,]

• in Finland:

  • Valtiovarainministeriö

  • Finansministeriet,

• in Sweden:

  Chefen för Finansdepartementet,

• in the United Kingdom:

  The Commissioners of Customs and Excise;

2.

‘central liaison office’, means the office which has been designated under Article 3(2) with principal responsibility for contacts with other Member States in the field of administrative cooperation;

3.

‘liaison department’, means any office other than the central liaison office with a specific territorial competence or a specialised operational responsibility which has been designated by the competent authority pursuant to Article 3(3) to exchange directly information on the basis of this Regulation;

4.

‘competent official’, means any official who can directly exchange information on the basis of this Regulation for which he has been authorised pursuant to Article 3(4);

5.

‘requesting authority’, means the central liaison office, a liaison department or any competent official of a Member State who makes a request for assistance on behalf of the competent authority;

6.

‘requested authority’, means the central liaison office, a liaison department or any competent official of a Member State who receives a request for assistance on behalf of the competent authority;

7.

‘intra-Community transactions’, means the intra-Community supply of goods or services;

8.

‘intra-Community supply of goods’, means any supply of goods which must be declared in the recapitulative statement provided for in Article 22(6)(b) of Directive 77/388/EEC;

9.

‘intra-Community supply of services’, means any supply of services covered by Article 28b(C), (D), (E) and (F) of Directive 77/388/EEC;

10.

‘intra-Community acquisition of goods’, means acquisition of the right to dispose as owner of movable tangible property under Article 28a(3) of Directive 77/388/EEC;

11.

‘VAT identification number’, means the number provided for in Article 22(1)(c), (d) and (e) of Directive 77/388/EEC;

12.

‘administrative enquiry’, means all the controls, checks and other action taken by Member States in the performance of their duties with a view to ensuring proper application of VAT legislation;

13.

‘automatic exchange’, means the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals;

14.

‘structured automatic exchange’, means the systematic communication of predefined information to another Member State, without prior request, as and when that information becomes available;

15.

‘spontaneous exchange’, means the irregular communication without prior request of information to another Member State;

16.

‘person’, means:

(a)

a natural person;

(b)

a legal person; or

(c)

where the legislation in force so provides, an association of persons recognised as having the capacity to perform legal acts but lacking the legal status of a legal person;

17.

‘to grant access’, means to authorise access to the relevant electronic database and to obtain data by electronic means;

18.

‘by electronic means’, means using electronic equipment for the processing (including digital compression) and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means;

19.

‘CCN/CSI network’, means the common platform based on the common communication network (CCN) and common system interface (CSI), developed by the Community to ensure all transmissions by electronic means between competent authorities in the area of customs and taxation.

Textual Amendments

F1 Inserted by Council Regulation (EC) No 1791/2006 of 20 November 2006 adapting certain Regulations and Decisions in the fields of free movement of goods, freedom of movement of persons, company law, competition policy, agriculture (including veterinary and phytosanitary legislation), transport policy, taxation, statistics, energy, environment, cooperation in the fields of justice and home affairs, customs union, external relations, common foreign and security policy and institutions, by reason of the accession of Bulgaria and Romania.

F2 Inserted by Council Regulation (EC) No 885/2004 of 26 April 2004 adapting Regulation (EC) No 2003/2003 of the European Parliament and of the Council, Council Regulations (EC) No 1334/2000, (EC) No 2157/2001, (EC) No 152/2002, (EC) No 1499/2002, (EC) No 1500/2003 and (EC) No 1798/2003, Decisions No 1719/1999/EC, No 1720/1999/EC, No 253/2000/EC, No 508/2000/EC, No 1031/2000/EC, No 163/2001/EC, No 2235/2002/EC and No 291/2003/EC of the European Parliament and of the Council, and Council Decisions 1999/382/EC, 2000/821/EC, 2003/17/EC and 2003/893/EC in the fields of free movement of goods, company law, agriculture, taxation, education and training, culture and audiovisual policy and external relations, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia.